A waywarden shall account to the Highway Board for the amount of all rates levied by him, and at the expiration of his term of office shall pay any surplus in his hands arising from any rate so levied, above the amount for which the rate was made, to the treasurer of the Highway Board, to the credit of the parish within which such rate was made, and such surplus shall go in reduction of the next highway rate that may be leviable in such parish.

Where the precept is addressed to the overseers they shall pay the sum thereby required out of a poor rate to be levied by them, or out of any moneys in their hands applicable to the relief of the poor. (y)

It should be observed that the mere production of the rate book is not sufficient evidence of due publication of a highway rate, although it is prima facie evidence in the case of a poor rate. Bird v. Adcock, 26 W. R. 634; 42 J. P. 308.

Appeals against the rate are provided for by s. 37, post.

(y) Exemption from highway rates since the Highway Act of 1862— Form of poor rate with highway purposes.-The township of W. separately maintains its own poor, and the hamlet of G., within the township, from time immemorial had separately maintained its own highways. H. was an occupier of land within the hamlet, the owners and occupiers of which from time immemorial had been exempt from contributing to the repairs of the highways by reason of their repairing a particular road in the hamlet; but the occupiers of the land had always been rated to the relief of the poor. The quarter sessions, under the 25 & 26 Vict. c. 61, divided the county into highway districts, and ordered, under sect. 7, that " in case any township which separately maintains its own poor is divided into any hamlets, &c., each of which separately maintains its own highways, such hamlets, &c., shall be combined, and such township shall be subject to the same liabilities in respect of all the highways within it which were before maintained by such hamlets, &c., as if all their several liabilities had attached to the whole township." The Highway Board for the division in which W. was situate issued their precept, under sect. 21, to the overseers requiring them to pay to the treasurer a certain sum, by two instalments, towards the repairs, &c., of the highways within the township, including those in the hamlet of G., and the overseers made a rate, headed an assessment for the relief of the poor of the township of W., and for other purposes chargeable thereon, at the rate of 18. in the pound." This rate was made upon every occupier of property liable to be rated to the relief of the poor, including H., the sum charged upon each being one sum, at the rate of 18. in the pound. Of this the amount required for the payment of the first instalment under the precept was 4d. in the pound, and 8d. in the pound for the relief of the poor. H. having appealed against this rate on the ground that, being exempt from highway rates, he ought to have been assessed at 8d. only: Held, that

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No contribution required to be paid by any parish at any one time in respect of highway rates shall exceed the sum of tenpence in the pound, (z) and the aggregate of contributions required to be paid by any parish in any one year in respect of highway rates shall not exceed the sum of two shillings and sixpence in the pound, (z) except with the consent of four-fifths of the ratepayers of the parish in which such excess may be levied present at a meeting specially called for the purpose, of which ten days previous notice has been given by the waywarden of such parish, (a) and then only to such extent as may be determined by such meeting. (b)

the effect of the 25 & 26 Vict. c. 61, coupled with the 5 & 6 Wm. IV. c. 50, s. 33, was not to alter the liability to highway maintenance; and that the rate ought to be amended by reducing the appellant's assessment to 8d. in the pound. Semble, that the amount assessed for the highways should appear on the face of the rate, so that the ratepayers may see how much is for the maintenance of the poor and how much for the repair of the highways; and why one occupier, who is liable to both, is charged with the aggregate, and another, who is liable to one only, with that one.-Reg. v. Heath, L. R. 1 Q. B. 218, 13 L. T. (N. S.) 669, 7 B. & S. 285, 35 L. J. M. C. 113, 12 Jur. (N. S.) 355.

The most practical mode of carrying out the effect of this decision will apparently be for the overseers to enter in the rate-book as irrecoverable the amount claimed in respect of the exemption.

In the case of Rollett, app. v. Overseers of Corringham, resps. (32 L. T. (N. S.) 769; s. c. Reg. v. Rollett, 44 L. J. M. C. 190), the appellant, who was occupier of a farm forming part of a township, claimed exemption from the highway rates of the township. It was proved that the owners and occupiers had never in the memory of man paid highway rates, or done team work, or paid any composition in lieu thereof in respect of this farm; and that the farm from the time of Domesday book had been a known district and included lands and premises of different persons; but it was not proved that any highways had ever existed in the district. Held (Lush, J., diss.), that this was not sufficient to establish the existence of an immemorial usage to charge this district with repair of its own highways, and to exempt it from contribution to the repair of highways without its own limits.

(2) That is on the rateable value of the property in the parish. See notes to the last subdivision of s. 32, ante.

(a) This notice should be given in the same way that notices of vestry meetings are given, only that it must be given by the waywarden. The meeting will in fact be a vestry-meeting, and will be presided over by the incumbent of the parish, if he be present thereat. (b) The limitation as to the amounts to be called for by the Highway Board is in conformity with 5 & 6 Wm. IV. c. 50, s. 29, and the South Wales Highway Act, 23 & 24 Vict. c. 68, s. 23. It will be

All sums of money payable in pursuance of the precepts of a Highway Board shall, whether they are or not payable by the overseers of the poor, be subject to all charges to which ordinary highway rates are subject by law.

Power to levy Rates for making Payments to Highway Board.

34. All waywardens and overseers to whom precepts of a Highway Board are hereby directed or authorized to be issued shall within their respective parishes have the same powers, remedies, and privileges, for and in respect of assessing and levying any rates required to be levied for making payments to a Highway Board, in the case of overseers, as they have in assessing and levying ordinary rates for the relief of the poor, and in the case of waywardens as they would have if the parish of which they are waywardens were a place separately maintaining its own poor, and they were overseers thereof, and the rate to be levied by them were a duly authorized poor rate. (c)

Mode of enforcing Payments to Highway Boards.'

35. If any payment required to be made by the overseers or waywardens of any parish of moneys due to a highway Board is in arrear, it shall be lawful for any justice, on application under the hand of the chairman for the time being or by the Clerk of such Board, (d) to summon the said overseers or waywardens to show cause at petty sessions why such payment has not been made; and the

necessary for the Highway Board, in making their precepts, to see that they do not call on any parish for a sum exceeding the prescribed limit.

(c) As to the powers, remedies, and privileges of overseers for and in respect of assessing and levying poor rates, see 43 Eliz. c. 2, s. 4; 17 Geo. II. c. 38, ss. 7-12; 41 Geo. III, c. 23, ss. 1, 2, 3, 7; 54 Geo. III., c. 170, s. 12; 57 Geo. III., c. 93; 7 & 8 Geo. IV. c. 17; 12 Vict. c. 14; 23 & 24 Vict. c. 68, s. 22; they will be found in Glen's "Poor Law Statutes," vols i. and ii. See also Bird v. Adcock, ante, p. 153.

(d) Under 25 & 26 Vict. c. 61, s. 24, the application could only be under the hand of the chairman-now the Clerk may make it; but, except under very special circumstances, he should not initiate the proceedings unless in pursuance of a resolution of the Highway Board.

justices at such petty sessions, after hearing the complaint preferred on behalf of the Board, may, if they think fit, cause the amount of payment in arrear, together with the costs occasioned by such arrear, to be levied and recovered from the said overseers or waywardens, or any of them, in like manner as moneys assessed for the relief of the poor may be levied and recovered, (e) and the amount of such arrear, together with the costs aforesaid, when levied and recovered, to be paid to the said Board. (f)

ACCOUNTS OF BOARD.

Sects. 25, 26, and 30 of Highway Act, 1862, repealed, and other Provisions substituted.

36.

*

*

*

* (g) Within thirty days after the signature of the accounts by the chairman (h) the Board shall cause a state

(e) That is by distress and sale of the goods of the waywarden or overseer, and, in default, committal for a period not exceeding three calendar months. See 12 Vict. c. 14, s. 2, in Glen's "Poor Law Statutes," vol. 2.

(f) Neither the waywarden nor the overseer will be entitled to pay these costs out of the public money under their control.

A Highway Board have no power to incur expenses in opposing a Bill in Parliament, even where a Bill (promoted by turnpike trustees) would affect some of the parishes in the district, and the opposition might be successful.-Reg. v. Kingsbridge Highway Board, 18 L. T. (N. S.) 554. See also Mill v. Hawker, ante, p. 95.

But the costs of an indictment for an obstruction to a highway are such costs as a Highway Board are justified in incurring, to remove the obstruction; and in the particular case it was held that such costs were properly chargeable against the parish where the highway lay.— Reg. v. Heath, 6 B. & S. 578, 12 L. S. (N. S.) 492.

(g) The first part of this section already partly repealed by the Statute Law Revision Act, 1875, is repealed by 41 & 42 Vict. c. 77, s. 9 (post, p. 195), though not so as to revive ss. 25, 26, and 30 of the Highway Act, 1862, which it repealed. Provision was made by the repealed part of the section for the making up of the accounts to the 31st of December, for their examination by the Board, and for their audit, if the Board thought fit, by an independent person. Now the accounts are to be made up to the 25th of March, and audited by the auditor of accounts relating to the relief of the poor, see 41 & 42 Vict. c. 77, s. 9, and notes, post, pp. 189-196.

(h) By 41 & 42 Vict. c. 77, s. 9, (post, p. 195), the statement here mentioned is to be furnished within thirty days after the completion of the audit of the accounts of the Highway Board by the auditor of the accounts relating to the relief of the poor. The words in italics

ment showing the receipt and expenditure in
respect of each parish, and the apportioned part of
expenditure chargeable thereto in respect of the
district fund, and such other particulars and in
such form as the Secretary of State (i) may direct,
(j) to be printed, and sent by post or otherwise to
each member of the Board, and to the overseers of
every parish within the district having overseers;
and the clerk of the Board shall furnish a copy of
such statement to any ratepayer or owner of pro-
perty situate within the district, on his application,
and on the payment of a sum not exceeding one
penny.

The books of account of the Board shall at all season-
able times be open to the inspection of any rate-
payer of any Highway parish within the district of
the Board. (k)

Persons aggrieved by Rates levied may appeal in manner provided by 6 & 7 Wm. IV. c. 96.

37. If any person feels aggrieved by any rate (1) levied on him for the purpose of raising moneys payable under a precept of a Highway Board on the ground of incorrectness in the valuation of any property included in such rate, or of any person being put on or left out of such rate, or of

referred to the signature of the accounts by the chairman after their examination by the Board under the repealed part of the section.

(i) Now the Local Government Board. See 38 & 39 Vict. c. 55, Sch. V, part iii., post, p. 280.

() As to this form, see 25 & 26 Vict. c. 61, s. 29, ante. See also ss. 27, 28, of the same Act, and notes, as to the returns to be made to the Local Government Board and to Parliament.

(k) Therefore any ratepayer may, at any "seasonable" time either before or after the audit, and at any "seasonable" time during the year, inspect the books of account of the Board. But whether the current books of account are referred to, or how far back the inspection may extend, the Act does not state. It will be observed that it is only of the books of account of the Board that inspection can be demanded.

(1) That is any rate levied by a waywarden under s. 33, ante. Appeals against poor rates, out of which in certain cases the precepts of the Highway Board are payable by overseers, are otherwise provided for.